Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: October 1, 2003;
次に掲げる規定 平成十五年十月一日
Omitted
略
the provisions of Article 11 amending Appended Table 2 of the Stamp Tax Act (excluding the part deleting the row for the Employment and Human Resources Development Organization of Japan, the part deleting the row for the Japan Small and Medium Enterprise Corporation, the part deleting the row for the Teito Rapid Transit Authority, the part replacing "as" with "among", and the part deleting the row for the Labor Welfare Corporation) and the provisions amending Appended Table 3 of that Act (limited to the part deleting the row for documents relating to the business set forth in Article 28, paragraph (1), item (ii) (Scope of Business) of the Agriculture and Livestock Industries Corporation Act (Act No. 53 of 1996), the part adding, after the row for documents relating to the business set forth in Article 23, paragraph (1), item (ii) (Business) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997), the row for documents relating to the business set forth in Article 18, paragraph (1), items (i), (ii), and (viii) (Scope of Business, etc.) of the Act on the Japan Aerospace Exploration Agency, Independent Administrative Agency (Act No. 161 of 2002) and the row for documents relating to the business set forth in Article 13, paragraph (1), items (i) through (iii) (Scope of Business) of the Act on the National Agriculture and Bio-oriented Research Organization, Independent Administrative Agency (Act No. 192 of 1999), and the part replacing "Article 31, paragraph (1), items (iii) and (iv) (Business) of the Automobile Accident Countermeasures Center Act (Act No. 65 of 1973)" with "Article 13, items (v) and (vi) (Scope of Business) of the Act on the National Agency for Automotive Safety & Victims' Aid, Independent Administrative Agency (Act No. 183 of 2002)", "Automobile Accident Countermeasures Center or" with "National Agency for Automotive Safety and Victims' Aid or", "relating to the receipt and payment of retirement allowance mutual aid stamps under Article 69, paragraph (1), item (iv) (Entrustment of Business) of that Act" with "relating to the business concerning the receipt and payment of retirement allowance mutual aid stamps prescribed in Article 44, paragraph (4) (Contributions) of that Act, among the business prescribed in Article 70 (Scope of Business) of that Act", "Organization for Workers' Retirement Allowance Mutual Aid" with "pursuant to Article 72, paragraph (1) (Entrustment of Business) of that Act, the Organization for Workers' Retirement Allowance Mutual Aid", "Article 19, item (i) of the Farmers Pension Fund Act (Act No. 78 of 1970)" with "Article 9, item (i) of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002)", "the receipt for premiums prescribed in Article 17 (Transitional Measures on Premiums) of the Supplementary Provisions of the Act Partially Amending the Farmers Pension Fund Act (Act No. 39 of 2001) or the former pension benefits, former lump-sum withdrawal payments, and former lump-sum death payments prescribed in Article 20, paragraph (1) (National Treasury Contribution) of the Supplementary Provisions of that Act" with "the benefits prescribed in Article 6, paragraph (1), item (i) (Special Provisions on Business) of the Supplementary Provisions of that Act", and "Farmers' Pension Fund or Article 20, paragraph (1), item (ii) of the Farmers Pension Fund Act" with "Farmers' Pension Fund, I.A.A. or Article 10, paragraph (1), item (ii) of that Act"), and the provisions of Articles 56 and 57 of the Supplementary Provisions;
第十一条中印紙税法別表第二の改正規定（雇用・能力開発機構の項を削る部分、中小企業総合事業団の項を削る部分、帝都高速度交通営団の項を削る部分、「として」を「のうち」に改める部分及び労働福祉事業団の項を削る部分を除く。）及び同法別表第三の改正規定（農畜産業振興事業団法（平成八年法律第五十三号）第二十八条第一項第二号（業務の範囲）の業務に関する文書の項を削る部分、日本私立学校振興・共済事業団法（平成九年法律第四十八号）第二十三条第一項第二号（業務）の業務に関する文書の項の次に独立行政法人宇宙航空研究開発機構法（平成十四年法律第百六十一号）第十八条第一項第一号、第二号及び第八号（業務の範囲等）の業務に関する文書の項及び独立行政法人農業・生物系特定産業技術研究機構法（平成十一年法律第百九十二号）第十三条第一項第一号から第三号まで（業務の範囲）の業務に関する文書の項を加える部分並びに「自動車事故対策センター法（昭和四十八年法律第六十五号）第三十一条第一項第三号及び第四号（業務）」を「独立行政法人自動車事故対策機構法（平成十四年法律第百八十三号）第十三条第五号及び第六号（業務の範囲）」に、「自動車事故対策センター又は」を「独立行政法人自動車事故対策機構又は」に、「同法第六十九条第一項第四号（業務の委託）の退職金共済証紙の受払いに関する」を「同法第七十条（業務の範囲）に規定する業務のうち、同法第四十四条第四項（掛金）に規定する退職金共済証紙の受払いに関する業務に係る」に、「勤労者退職金共済機構」を「同法第七十二条第一項（業務の委託）の規定に基づき、独立行政法人勤労者退職金共済機構」に、「農業者年金基金法（昭和四十五年法律第七十八号）第十九条第一号」を「独立行政法人農業者年金基金法（平成十四年法律第百二十七号）第九条第一号」に、「農業者年金基金法の一部を改正する法律（平成十三年法律第三十九号）附則第十七条（保険料に関する経過措置）に規定する保険料の受取書若しくは同法附則第二十条第一項（国庫負担）に規定する旧年金給付、旧脱退一時金及び旧死亡一時金」を「同法附則第六条第一項第一号（業務の特例）に規定する給付」に、「農業者年金基金又は農業者年金基金法第二十条第一項第二号」を「独立行政法人農業者年金基金又は同法第十条第一項第二号」に改める部分に限る。）並びに附則第五十六条及び第五十七条の規定
Omitted
略
the provisions of Article 11 amending Appended Table 3 of the Stamp Tax Act (limited to the part adding, after the row for documents relating to the business set forth in Article 13, paragraph (1), items (i) through (iii) (Scope of Business) of the Act on the National Agriculture and Bio-oriented Research Organization, Independent Administrative Agency (Act No. 192 of 1999), the row for documents relating to the business set forth in Article 20, paragraph (1), items (iii) and (iv) (Scope of Business) of the Act on Facilitation of Information Processing (Act No. 90 of 1970)): January 5, 2004;
第十一条中印紙税法別表第三の改正規定（独立行政法人農業・生物系特定産業技術研究機構法（平成十一年法律第百九十二号）第十三条第一項第一号から第三号まで（業務の範囲）の業務に関する文書の項の次に情報処理の促進に関する法律（昭和四十五年法律第九十号）第二十条第一項第三号及び第四号（業務の範囲）の業務に関する文書の項を加える部分に限る。） 平成十六年一月五日
the following provisions: March 1, 2004;
次に掲げる規定 平成十六年三月一日
Omitted
略
the provisions of Article 11 amending Appended Table 2 of the Stamp Tax Act (limited to the part deleting the row for the Employment and Human Resources Development Organization of Japan);
第十一条中印紙税法別表第二の改正規定（雇用・能力開発機構の項を削る部分に限る。）
the following provisions: April 1, 2004;
次に掲げる規定 平成十六年四月一日
Omitted
略
the provisions of Article 11 amending Appended Table 2 of the Stamp Tax Act (limited to the part deleting the row for the Teito Rapid Transit Authority and the part deleting the row for the Labor Welfare Corporation) and the provisions amending Appended Table 3 of that Act (limited to the part amending the row for documents relating to the business set forth in Article 6, paragraph (1), item (i) (Special Provisions on the Business of the Telecommunications Advancement Organization of Japan) of the Act on Facilitation of Implementation of Project for Development of Specified Communication and Broadcasting (Act No. 35 of 1990) and the business set forth in Article 6, paragraph (1), item (i) (Special Provisions on the Business of the Telecommunications Advancement Organization of Japan) of the Act on Temporary Measures concerning Telecommunication Infrastructure Improvement (Act No. 27 of 1991));
第十一条中印紙税法別表第二の改正規定（帝都高速度交通営団の項を削る部分及び労働福祉事業団の項を削る部分に限る。）及び同法別表第三の改正規定（特定通信・放送開発事業実施円滑化法（平成二年法律第三十五号）第六条第一項第一号（通信・放送機構の業務の特例）の業務及び電気通信基盤充実臨時措置法（平成三年法律第二十七号）第六条第一項第一号（通信・放送機構の業務の特例）の業務に関する文書の項を改める部分に限る。）
the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect.
次に掲げる規定 中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日
Omitted
略
the provisions of Article 11 amending Appended Table 2 of the Stamp Tax Act (limited to the part deleting the row for the Japan Small and Medium Enterprise Corporation) and the provisions amending Appended Table 3 of that Act (limited to the part amending the row for documents relating to the business set forth in Article 40, paragraph (1), item (i) (Business) of the Act on Temporary Measures for Promoting the Improvement of Specified Facilities by Utilizing the Capabilities of Private Businesses (Act No. 77 of 1986), the business set forth in Article 9, item (i) (Specified Commercial Complex Improvement Promotion Business Conducted by the Industrial Structure Improvement Fund) of the Act on Special Measures for Promoting the Improvement of Specified Commercial Complexes (Act No. 82 of 1991), the business set forth in Article 8, items (i) and (iii) through (v) (Import Promotion and Inward Investment Facilitation Business Conducted by the Industrial Structure Improvement Fund) of the Act on Temporary Measures for Promoting Imports and Facilitating Inward Investment Projects (Act No. 22 of 1992), the business set forth in Article 10, item (i) (Specified Business Activity Promotion Business Conducted by the Industrial Structure Improvement Fund) of the Act on Temporary Measures for Promoting Business Activities Concerning the Rationalization of the Use of Energy, etc. and the Utilization of Recycled Resources (Act No. 18 of 1993), and the business set forth in Article 47-4, item (i) (Distribution Business Efficiency Infrastructure Improvement Project Implementation Facilitation Business Conducted by the Industrial Structure Improvement Fund) of the Act on the Improvement of Urban Distribution Centers (Act No. 110 of 1966)).
第十一条中印紙税法別表第二の改正規定（中小企業総合事業団の項を削る部分に限る。）及び同法別表第三の改正規定（民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法（昭和六十一年法律第七十七号）第四十条第一項第一号（業務）の業務、特定商業集積の整備の促進に関する特別措置法（平成三年法律第八十二号）第九条第一号（産業基盤整備基金の行う特定商業集積整備促進業務）の業務、輸入の促進及び対内投資事業の円滑化に関する臨時措置法（平成四年法律第二十二号）第八条第一号及び第三号から第五号まで（産業基盤整備基金の行う輸入促進・対内投資円滑化業務）の業務、エネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法（平成五年法律第十八号）第十条第一号（産業基盤整備基金の行う特定事業活動等促進業務）の業務並びに流通業務市街地の整備に関する法律（昭和四十一年法律第百十号）第四十七条の四第一号（産業基盤整備基金の行う流通業務効率化基盤整備事業実施円滑化業務）の業務に関する文書の項を改める部分に限る。）
Supplementary Provisions, Article 56General Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act
第五十六条（印紙税法の一部改正に伴う一般的経過措置）
With regard to stamp tax imposed, or that should have been imposed, prior to the enforcement of the provisions of Article 11, the provisions then in force continue to govern.
第十一条の規定の施行前に課した、又は課すべきであった印紙税については、なお従前の例による。
Supplementary Provisions, Article 57Transitional Measures on Penal Provisions Accompanying the Partial Amendment of the Stamp Tax Act
第五十七条（印紙税法の一部改正に伴う罰則に係る経過措置）
With regard to the application of penal provisions to acts committed prior to the enforcement of the provisions of Article 11, and to acts committed after the enforcement of the provisions of Article 11 in relation to stamp tax that the provisions then in force continue to govern pursuant to the provisions of the preceding Article, the provisions then in force continue to govern.
第十一条の規定の施行前にした行為及び前条の規定によりなお従前の例によることとされる印紙税に係る第十一条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 136Delegation to Cabinet Order
第百三十六条（政令への委任）
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。